Duty on Documents and Transfers Act (Cap. 364), article 57

57. ( 1 )T h e A d m i n i s t r a t i v e R e v i e w T r i b u n a l s h a l l b e competent to hear and determine appeals in accordance with the provisions of article 58. (2) The provisions of the Administrative Justice Act , in so far as they apply to the Administrative Review Tribunal, shall appl y to any proceedings before the said Tribunal and the words "public administration" in the said enactment shall be construed as a reference to the Commissi oner for Tax and Customs. Cap. 490.(3) The provisions of article 25 of the Administrative Justice Act shall apply to any proceedings pending before the Board of Special Commissioners for Duty on Documents and Transfers any such proceedings shall be assign ed to the Administrative Review Tribunal in terms of the aforesaid article 25 with effect from 1st September, 2009. (4) Any pending appeal before the Board of Special Commissioners for Duty on Documents and Transfers constituted under this Act prior to the abolition of the said Board shall c ontinue to be heard before the Administrative Review Tribunal and any appeal which under this Act could be made before the Board of Special Commissioners for Duty on Documents and Transfers shall be made before the Tribunal. (5) Any pending appeal before the Board of Special Commissioners for Duty on Documents constituted under the Duty on Documents Act* prior to the abolition of the said Board, shall continue to be heard before the Tribunal and any appeal which under the Act could be made before the Board of Special Commissioners for Duty on Documents shall be made before the Tribunal. (6) Any appeal pending on 1st September, 2009 before the Court of Appeal from a decision of the Board of Special Commissioners for Duty on Documents and Transfers and any appeal pending on 1st September 2009 before the Court of Appeal from a decision of the Board of Special Commissioners for Duty on Documents shall continue to be heard by that Court, provided th at *Repealed by the Duty on Documents and Transfers Act (Cap. 364) 52 CAP. 364.] DUTY ON DOCUMENTS AND TRANSFERS if the said Court were to annul a decision of any one of the Bo ards aforesaid and remit it back to any one of the said Boards, the remittance shall be made to the A dministrative Review Tribunal which shall hear and deci de that case accordingly. (7) The Commissioner shall publish all decisions given by the Tribunal on points of law. (8) The Tribunal shall have power to summon any person to give evidence or to produce books or other documents before it, and the Chairperson shall have power to administer the oath to any person appearing before the Tribunal: Provided that no person shall, by virtue of this sub-article, be obliged to disclose information in respect of which the said person is under the duty of professional secrecy. S.L. 364.05 Cap. 490. (9) The Appeals (Board of Special Commissioners for Duty on Documents) Rules shall, until repealed or substituted in terms of the Administrative Justice Act , continue to apply to the Tribunal when hearing appeals previous ly lodged before the Board of Special Commissioners for Duty on Documents and Transfers. Appeals to the Tribunal. Amended by: L.N. 245 of 2009; XIII. 2015.103.